Legal Opinion

Waltner v. United States

United States Court of Federal Claims

Decided April 22, 2011No. 10-225TPublishedCited by 14 opinions

1Opinion of the Court

OPINION

HORN, J.

FINDINGS OF FACT

The plaintiffs, Steven T. Waltner and Sarah V. Waltner, filed a pro se complaint in this court, together with an application to proceed informa pauperis. On May 7, 2010, the court granted the plaintiffs’ application to proceed in forma pauperis based on the sworn affidavits of both plaintiffs. See Waltner v. United States, 93 Fed.Cl. 139 (2010).1 In their complaint, the plaintiffs allege that they are owed a refund from the Internal Revenue Service (IRS) for each of the taxable years from 2003 through 2008. The plaintiffs also allege that they are entitled to…

2Cases cited123 opinions

  1. Ashcroft v. IqbalSupreme Court of the United States · 2009
  2. Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
  3. Erickson v. PardusSupreme Court of the United States · 2007
  4. Estelle v. GambleSupreme Court of the United States · 1976
  5. Haines v. KernerSupreme Court of the United States · 1972

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3Cited by14 opinions

  1. Waltner v. United StatesCourt of Appeals for the Federal Circuit · 2012
  2. Raytheon Company v. United StatesUnited States Court of Federal Claims · 2015
  3. Proxtronics Dosimetry, LLC v. United StatesUnited States Court of Federal Claims · 2016
  4. Liberty Ammunition, Inc. v. United StatesUnited States Court of Federal Claims · 2011
  5. Gregoline v. United StatesUnited States Court of Federal Claims · 2011

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